https://www.taxtmi.com/caselaws?id=762150 CESTAT Kolkata held that appellant providing commercial construction services was eligible for 33% abatement under Notification 01/2006 when supplying materials along with construction services. The tribunal ruled that extended period of limitation was not invokable as appellant regularly filed returns and paid service tax, with no prior departmental objections. Since appellant had already paid more service tax than required for the normal limitation period after allowing abatement, no additional service tax was payable. Consequently, the entire demand for service tax, interest, and penalties on appellant and directors was set aside as unsustainable. en-us Fri, 22 Nov 2024 00:00:00 +0530 Sat, 23 Nov 2024 11:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762150 CESTAT Kolkata held that appellant providing commercial construction services was eligible for 33% abatement under Notification 01/2006 when supplying materials along with construction services. The tribunal ruled that extended period of limitation was not invokable as appellant regularly filed returns and paid service tax, with no prior departmental objections. Since appellant had already paid more service tax than required for the normal limitation period after allowing abatement, no additional service tax was payable. Consequently, the entire demand for service tax, interest, and penalties on appellant and directors was set aside as unsustainable. Case-Laws Service Tax Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762150